GST on disputed claims and issue of refund claim- AAR cannot decide

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised following questions for advance ruling – (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the  matter /  dispute  concluded  in  favour  of  party /  lease  holder, considering the fact that it may conclude after period of 2 or more years ? Held by AAR Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue o...